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Automatically reversionary pensions and super reform

Publication date: 31 Aug 16 | Source: CCH TAX WEEK

Issue: Issue 34, 26 Aug 2016

Pages: pp 1-3

Abstract:

The $1.6m balance cap proposal adds another layer of complexity to understanding whether an automatically reversionary pension (ARP) is still an appropriate SMSF succession planning strategy.

This article looks at what an ARP is, examples, insurance, income testing, the $1.6m balance cap, and SMSF and pension documentation.

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Author profiles

Daniel Butler CTA
Photo of author, Daniel BUTLER Daniel Butler, CTA of DBA Lawyers, Daniel is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO’s Superannuation Industry Relationship Network (SIRN), the Chair of the Tax Institute’s National Superannuation Committee, a member of the Law Institute of Victoria’s Tax Committee, and is involved with a number of other tax and SMSF committees and discussion groups. Dan presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor. - updated by Kathy Xu for Super Day 3180522 - Current at 30 April 2018
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William Fettes
William is a lawyer at leading SMSF law firm DBA Lawyers where his work focuses on superannuation law compliance, succession planning and taxation in an SMSF context. Before joining DBA Lawyers, William worked in a variety of roles involving wills and estates law and philanthropy. William holds a Bachelor of Laws and Bachelor of Arts from Monash University. - Current at 01 August 2018
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